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Rini Hidayah SE, M.Si, Ak, Rini Hidayah
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN JASA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012) SE, M.Si, Ak, Rini Hidayah; Sulistiyo Adi, SE, Affan
Majalah Neraca Vol 10, No 2 (2014): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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This study aims to find empirical evidence on the factors that affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange. The factors examined in this study is the debt to equity ratio, profitability, ownership structure, the quality of public accounting firms, liquidity, and firm age. This study used a sample of 54 banking financial services company that consistently listed in the Indonesia Stock Exchange 2010-2012 period were taken by using purposive sampling. These factors were then tested using logistic regression at a significance level of 5 percent. The result showed that the debt to equity ratio and liquidity affect the timeliness of financial reporting. However, profitability, ownership structure, the quality of public accounting firms, and firm age does not affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange. Keywords : Timeliness, Debt to Equity Ratio, Profitabiltiy, Ownership Structure, The Quality of Public Accounting Firms, Liquidity, and Firm Age.
PENGARUH UANG YANG BEREDAR (M2), KURS, INFLASI DAN TINGKAT IMBALAN SBIS TERHADAP BETA SAHAM SYARIAH (JAKARTA ISLAMIC INDEX) DAN INDEKS HARGA SAHAM GABUNGAN (IHSG) SE, M.Si, Ak, Murtini; SE, M.Si, Ak, Rini Hidayah; Barotuttaqiyah,SE, Mardela Nurul
Majalah Neraca Vol 11, No 1 (2015): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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The purpose of this research is to know and to analyze the impact of revolving money (M2), exchange rate, inflation and SBIS return  level on the beta of syariah stock and Jakarta composite index. The technique that is used to take samples is purposive sampling with criteria of companies that is constantly listed in JIC since 2009 – 2013. The analysis in this research is using secondary data that is classified in time series data and naturally quantitative. The analyzing tool that is used in this research is path analysis, which the analysis result is done after model filling the condition of normality test, outlier data, multiocolinierity and singularity. This research is using path analysis method, with using goodness fit test which is every single variable using 1% significance level. The result of the research shows that revolving money variable (M2), exchange rate and  inflation have significant impact on SBIS return level. Revolving money variable (M2) and SBIS return level don’t have significant impact on beta of syariah stock (JII). Inflation variable and SBIS return level have significant impact on Jakarta composite index, while beta of syariah stock variable doesn’t have significant impact on Jakarta composite index. Key words : Jakarta composite index, beta of syariah stock, SBIS return level, revolving money, exchange rate, inflation.